HomeMy WebLinkAbout20041415.tiff RECORD OF PROCEEDINGS
MINUTES
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO
MAY 12, 2004
TAPE #2004-21
The Board of County Commissioners of Weld County, Colorado, met in regular session in full conformity
with the laws of the State of Colorado at the regular place of meeting in the Weld County Centennial Center,
Greeley, Colorado, May 12, 2004, at the hour of 9:00 a.m.
ROLL CALL: The meeting was called to order by the Chair and on roll call the following members were
present, constituting a quorum of the members thereof:
Commissioner Robert D. Masden, Chair
Commissioner William H. Jerke, Pro-Tem
Commissioner M. J. Geile
Commissioner David E. Long - EXCUSED
Commissioner Glenn Vaad
Also present:
County Attorney, Bruce T. Barker
Acting Clerk to the Board, Carol A. Harding
Controller/Treasurer, Claud Hanes
MINUTES: Commissioner Vaad moved to approve the minutes of the Board of County Commissioners
meeting of May 10, 2004, as printed. Commissioner Jerke seconded the motion, and it carried
unanimously.
AMENDMENTS TO AGENDA: There were no amendments to the agenda.
PUBLIC INPUT: No public input was given.
CONSENT AGENDA: Commissioner Vaad moved to approve the consent agenda as printed.
Commissioner Jerke seconded the motion, and it carried unanimously.
COMMISSIONER COORDINATOR REPORTS: There were no Commissioner Coordinator Reports.
2004-1415
BC0016
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WARRANTS: Claud Hanes, Controller/Treasurer, presented the following warrants for approval by the
Board:
All Funds $452,431.02
Commissioner Geile moved to approve the warrants as presented by Mr. Hanes. Commissioner Vaad
seconded the motion, which carried unanimously.
BIDS:
PRESENT COURTHOUSE SECURITY BID- DEPARTMENT OF FINANCE: Mr. Hanes read the names
of four vendors who submitted bids into the record. Said bid will be considered for approval on May 26,
2004.
OLD BUSINESS:
CONSIDER PETITION FOR ABATEMENT OF TAXES-EQUUS FARMS, INC. (SCHEDULE#R4239386):
Mike Sampson, Assessor's Office, stated these petitions were continued from May 10, 2004, and he
recommends approval in part, for an abatement or refund in the amount of$7,595.90 tax dollars. Mr.
Sampson stated he contacted the agent, who agrees with the recommendation. Commissioner Vaad
moved to approve in part said petition for abatement for 2001,and to deny the petition for 2002. The motion,
which was seconded by Commissioner Vaad, carried unanimously.
NEW BUSINESS:
CONSIDER GRANT APPLICATION FOR STEPS TO A HEALTHIER US PROGRAM AND AUTHORIZE
CHAIR TO SIGN:Gaye Morrison, Department of Public Health and Environment,stated the department is
currently in the first year of funding for this program. She stated the application under consideration is for
the term of September 22, 2004,through September 21, 2005, and is for the total amount of$520,000 for
the prevention and management of diabetes, asthma, overweight and obesity. Responding to Chair
Masden, Ms. Morrison stated this grant is a five-year funding cycle,and the amount doubled from last year.
Commissioner Geile moved to approve said application and authorize the Chair to sign. Seconded by
Commissioner Vaad, the motion carried unanimously.
CONSIDER PETITION FOR ABATEMENT OR REFUND OF TAXES FOR 2000 AND 2001 -NASH FINCH
COMPANY: Chris Woodruff stated the property was formerly Steele's Market in Windsor; however, the
petition for abatement deals only with the personal property. He stated personal property is valued annually,
and in this case,the company filed timely declarations for 2000 and 2001,valuation was completed by the
Assessor's staff and the Notice of Valuation sent. However, in 2001 the company filed bankruptcy,and are
requesting the abatement. Mr. Woodruff requested denial on the 2000 petition, since it is outside the
statutory limitation for filing, which was January 1, 2003. Mr. Woodruff also recommended denial on the
2001 petition, stating timely declarations were received from the company, which contained relevant
information; and all the changes which occurred were subsequent to the January 1,2002 assessment date.
Mr. Woodruff stated after the assessment date, changes are not considered until the next year. In this
case, he stated the personal property was removed from the tax rolls as of January 1, 2003. Daniel
Garfield,Attorney for Nash Finch Company,explained that the Nash Finch Company provided supplies and
financing for Steele's Market. Because of a stipulation and agreement in Bankruptcy Court, if granted,the
refund would be referred to the Court for distribution. Mr. Garfield stated a Tax Lien fund of$450,000 has
been created, with his client paying approximately$350,000 into it. He stated his client purchased the
personal property,pursuant to an agreement through the Court. Mr.Garfield stated it was an open market
sale to a third party; and that it was an arms length transaction which established the value for 2001 to be
$29,949.70. Mr.Garfield disagreed that personal property value is frozen at the date of valuation,and stated
the Court established that the value declared by Steele's Market was inflated and the appropriate amount
Minutes, May 12, 2004 2004-1415
Page 2 BC0016
was the amount of the sale,which is$29,949.70. He stated if the sales, or market, approach is used, the
best evidence of the value, is the sale of the property. Responding to Commissioner Geile, Mr. Garfield
stated the Department of Taxation does not say that changes cannot be considered after January,and the
market approach would be the best one to use. Responding to Commissioner Geile, Mr. Barker stated
there are two issues;the first of which is whether it is appropriate to allow a Bankruptcy Court to establish
value. He stated it is common to allow a Court to establish value for purposes of a sale. He also stated he
has not had time to research whether it is appropriate to freeze the value of the personal property tax as
discussed by staff. Mr. Woodruff stated it is a well established state-wide practice, as well as the one
followed in the Assessor's Office,to freeze the value on January 1st of the appropriate year; furthermore,
that information of any kind which would change the value of the personal property be considered only in
the following year. In this case, Mr. Woodruff stated, the property was removed in 2002. He stated the
appropriate information was what occurred prior to January 1,2001, and the subsequent information was
considered on the January 1,2002 valuation. Mr.Garfield stated state regulations do not give instructions
for disregarding any information received after the January 1st date, and the Assessor should consider all
information, including a sale which occurred during the next year. Commissioner Geile stated he is
concerned about changing the cutoff date used by the Assessor's Office, as well as setting a precedent
of using a sales approach which represents the bankruptcy of the taxpayer,or allowing the Court to set the
value. Commissioner Jerke stated that,since 2000 is off the table and 2002 is reduced to zero, he has no
problem with accepting the value established by the Court for 2001. He stated he understands the
petitioner's arguments and agrees it would be a rational decision. Commissioner Vaad stated he is in
agreement with Commissioner Geile, and he feels the Bankruptcy Court would take a dim view of
agreements being reached on the side. Chair Masden stated he also agrees,based on setting a precedent
and the time frames. Commissioner Geile moved to deny said petition for abatement. The motion,which
was seconded by Commissioner Vaad, carried three to one, with Commissioner Jerke voting against.
PLANNING:
CONSIDER CANCELLATION AND RELEASE OF COLLATERAL FOR AMENDED USE BY SPECIAL
REVIEW#1457-REGENT BROADCASTING OF FORT COLLINS, INC.: Lee Morrison,Assistant County
Attorney,stated Regent Broadcasting of Fort Collins, Inc.,entered into an agreement with Weld County to
guarantee removal of the new tower if it was not permitted under the Use By Special Review process. He
stated the company posted collateral,and included in the agreement was an indemnification clause,to pay
the cost of any attorney fees in the case of resulting litigation. Litigation did occur when Fox Broadcasting
brought suit; however,the court never ruled,since Fox dismissed the case after the Use by Special Review
Permit was approved. Mr. Morrison stated the County can be reimbursed$5,596.18 for fees,and he added
that the costs for fees, and preparation of the transcript, have already been paid by Fox since it was the
losing party. Mr. Morrison stated the action requested in the draft Resolution is for the Board to release the
collateral, plus interest, less attorney's fees. Commissioner Vaad moved to cancel and release said
collateral as indicated in the Resolution. The motion,which was seconded by Commissioner Geile,carried
unanimously.
RESOLUTIONS AND ORDINANCES: The resolutions were presented and signed as listed on the
consent agenda. No Ordinances were approved.
Let the minutes reflect that the above and foregoing actions were attested to and respectfully submitted by
the Acting Clerk to the Board.
Minutes, May 12, 2004 2004-1415
Page 3 BC0016
There being no further business, this meeting was adjourned at 9:45 a.m.
BOARD OF COUNTY COMMISSIONERS
WELD COUNTY, COLORADO
��ATTEST: ®/S ECI / a ^te` t
� �'� • , '� Robert D. Masden, Chair
Weld County Clerk to the Bo.j 1861 ( _ riszp
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William H. J e, Pro-Tem
BY:
Deputy Cler to the Board � (�' ;�J�
M. J eile 4-64
EXCUSED
David E Long
Glenn Vaad )
Minutes, May 12, 2004 2004-1415
Page 4 BC0016
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